Audit quality and inspection in the Netherlands: The importance of an intellectual approach to experiential learning and practice advancement1

Research Article

Maandblad Voor Accountancy en Bedrijfseconomie 92(1/2): 7-19
https://doi.org/10.5117/mab.92.24418 (12 Mar 2018)

Other versions:

Article title
Summary
Implications
1. Introduction
2. Why has progress been so slow? Competing perspectives
3. ‘Wicked’ problems require a shift in outlook
4. Trusting audit and audit regulation: Contemplating underlying presumptions
5. The solution to audit quality will not be found in the debate of rules over principles
6. Questioning the search for a ‘scientific’ solution
7. Audit reform – how far are we willing to go and how far have we gone
8. The potential role of a ‘socially’ focused education and experiential analysis in addressing concerns with audit
9. Focus on learning from success as well as failure
10. Conclusion
References